HMRC has published a technical consultation paper on the proposed regulations covering the qualifying conditions for Community Amateur Sports Clubs (CASCs).

The Government announced last year that it would be amending the qualifying conditions for CASCs to make the rules clearer for clubs and HMRC to apply. Provisions were published in the Finance Bill on 28 March to amend the qualifying conditions and allow clearer, more detailed, rules to be specified in secondary legislation following a public consultation. This technical consultation sets out proposals for those rules.

The areas where draft regulations have been developed are:

• The income condition – income limits and thresholds
• Open to the whole community – costs associated with membership
• Organised on an amateur basis – paying players
• Travel and subsistence
• Main purpose of the club – ratio of participating and social members